Concessional import duty: amendment requires payment of duty difference with interest from import until full payment.
The amendment requires recovery of the difference between duty leviable without exemption and that already paid, and makes the importer liable to pay interest on that difference from the date of importation until actual payment at the rate notified under Section 28AB of the Customs Act, 1962.

Baggage allowance amendment increases the specified value threshold and revises the list of goods admissible duty-free for passengers.
Amendment implements the Baggage (Amendment) Rules, 2002, effective 1 March 2002, increasing the monetary threshold in Appendix C, item (c)(i) and replacing Annex II with an enumerated list of specified goods, including consumer electronics, household appliances, certain transport vehicles, cinematographic films, and non ornamental gold or silver, thereby modifying value based baggage treatment and clarifying covered items under the baggage rules.

Inland Air Travel Tax amendment expands coverage to all routes to, from and within the North East region.
Under powers conferred by section 44 of the Finance Act, 1989, the notification amends the Table entry at S. No. 42 by substituting it with a provision stating that all routes to, from and within the North East region-comprising Assam, Arunachal Pradesh, Meghalaya, Manipur, Mizoram, Nagaland and Tripura-are included within the scope of the Inland Air Travel Tax notification.

Exchange rate determination sets prescribed conversion rates for specified foreign currencies to be used in export valuation under the Customs Act.
The Central Government, under Section 14(3)(a) of the Customs Act, prescribes conversion rates for specified foreign currencies for export goods, superseding the earlier notification; two appended schedules set the applicable rates to be used for converting each listed currency into Indian rupees or vice versa for export valuation and customs purposes, effective from the commencement date stated in the notification.

Exchange rate determination: official conversion rates prescribed for stamp duty and customs calculations effective in March.
Central Government prescribes statutory exchange rates effective 1 March 2002 for calculating stamp duty under the Indian Stamp Act and for purposes of section 14 of the Customs Act in relation to imported goods, superseding the earlier notification. Two schedules are provided: Schedule I lists per unit rupee equivalents for specified foreign currencies (including Australian Dollar, Canadian Dollar, Euro, Pound Sterling, US Dollar, and others); Schedule II specifies the rupee equivalent for 100 units of Japanese Yen. These rates are declared the official conversion rates for the stated purposes.

Anti-dumping duty on isopropyl alcohol imposed provisionally; duty equals specified margin over assessable landed value, payable in local currency.
Provisional anti-dumping duty is imposed on Isopropyl Alcohol imports from the USA, China, the EU and Singapore; duty equals the difference between a specified US dollar amount per metric tonne (separate for bulk and packed) and the assessable landed value determined under the Customs Act, payable in Indian currency, with the exchange rate taken from Finance Ministry notifications and the relevant date being the bill of entry presentation.

Anti-dumping duty on ferro silicon imposed, equalling the difference between reference price and landed value, effective retroactively.
Anti-dumping duty is imposed on ferro silicon imports from Ukraine equal to the difference between a specified reference price and the landed value per metric tonne; the duty applies to all exporters/producers, is payable in Indian currency and is levied with retrospective effect from the date provisional duty was imposed. "Landed value" is the assessable value under the Customs Act excluding certain tariff duties, and the exchange rate for computation is the notified rate applicable on the bill of entry date.

Anti-dumping duty on D(-) Para Hydroxy Phenyl Glycine Base imposed; duty calculated as difference between specified amount and landed value.
Anti-dumping duty is imposed on imported D(-) Para Hydroxy Phenyl Glycine Base from the People's Republic of China and Singapore; duty is calculated per kilogramme as the difference between a prescribed amount and the landed value, payable in Indian currency, applied to specified exporters and others, effective for the period stated in the notification, with landed value as assessable value under the Customs Act (excluding certain customs duties) and the exchange rate as notified for the bill of entry date.

Anti-dumping duty imposed on specified flexible slabstock polyol imports, calculated as difference between set amount and landed value.
Anti-dumping duty is imposed on imports of Flexible Slabstock Polyol (molecular weight 3000-4000) from the United States, Japan, the European Union and Singapore. The duty is calculated as the difference between the fixed amount specified for each origin and the landed value per metric tonne, is payable in Indian currency, and is effective until the terminal date stated. "Landed value" means the assessable value under the Customs Act (excluding specified customs duties); the rate of exchange for calculation is the Government-published rate applicable on the bill of entry presentation date.

Anti-dumping duty rescission on POY from specified Asian exporters withdraws prior notification while preserving prior actions.
Rescission of the anti-dumping duty notification concerning POY from Taiwan, Thailand, Indonesia and Malaysia withdraws the prior notification under the Customs Tariff and anti-dumping rules, while expressly preserving actions done or omitted before the rescission so that measures implemented or proceedings commenced under the earlier notification remain unaffected insofar as already taken.

Anti dumping duty on polyester partially oriented yarn imposed for listed exporters following findings of dumping and injury.
Final anti dumping duty imposed on Partially Oriented Yarn (POY) of polyesters imported from specified exporters in Taiwan, Thailand, Indonesia and Malaysia with exporter specific per kilogram rates. The imposition follows designated authority findings of dumping, material injury, and cumulative causation and uses statutory Customs Tariff powers to convert provisional measures into final duties. The duty is levied retrospectively from the provisional imposition date, payable in Indian currency, and the applicable exchange rate is determined by government exchange rate notifications with the bill of entry date as the relevant date.

Anti-dumping duty on imports of Vitamin AD3 500/100 from China imposed, calculated as difference between reference and landed value.
An anti-dumping duty is imposed on imports of Vitamin AD3 500/100 from the People's Republic of China, to be calculated as the difference between a specified reference value and the assessable "landed value" per kilogramme of the imported article, payable in Indian currency. The duty applies to all exporters/producers and is effective until the notification's terminal date. "Landed value" follows the Customs Act assessable value rules excluding certain customs duties, and currency conversion uses the exchange rate notified by the Government with the bill of entry date as relevant.

Anti-dumping duty on Diclofenac Sodium from China imposed, covering imports by all exporters and payable in domestic currency.
Anti-dumping duty is imposed on Diclofenac Sodium imported from the People's Republic of China, covering all exporters and producers and applicable to imports under heading 29.42 of the Customs Tariff Act. The duty is payable in Indian currency and the rate of exchange for calculation is to be taken from Ministry of Finance exchange rate notifications, with the bill of entry presentation date being the relevant date for determining that rate.

Corrigendum to customs tariff notification corrects specified wording and renumbers cross-references for administrative accuracy promptly.
Corrigendum to Notification No.12/2002-Customs makes targeted textual amendments: on page 2, replace "for" with "after"; on page 3, replace "substituted" with "inserted" and renumber two internal cross-references by changing references from the original figure designation to its amended form.

Customs corrigendum narrows footwear entries to children's leather chappals/sandals and their uppers under customs notification.
The corrigendum narrows notified tariff descriptions by replacing "All kinds of leather Chappals/Sandals" with "All kinds of Children's leather Chappals/Sandals" for specified entries, and by substituting "All kinds of Children's leather Chappals/Sandals" with "All kinds of Children's leather Chappal/Sandal Uppers" in related entries, thereby clarifying the precise articles covered.

Customs exemption for naphtha imports tied to uncommissioned LNG terminal certificate enables duty relief for specified power plants.
A customs notification adds a tariff entry granting a concession for naphtha imports when imported by specified power plants, conditioned on the importer producing to the Deputy or Assistant Commissioner of Customs a certificate that the LNG terminal intended to supply the power project has not been commissioned, and includes a list of eligible power plants.

Customs tariff amendment increases the notified import quantity for a specified table entry, updating the notification text.
The Central Government has directed that, in the Table of the principal customs exemption notification, the phrase in column (3) against serial number 19 specifying the notified import quantity shall be substituted with a revised phrase reflecting an increased quantity; the amendment is confined to this textual substitution and leaves other provisions of the notification intact.

Exchange rate determination for export goods establishes specified currency conversion rates and supersedes prior notification.
The notification, issued under the Customs Act authority to determine rates for export goods, supersedes the earlier notification and prescribes specific exchange rates for listed foreign currencies in two appended schedules. Those rates are declared as the operative conversion values for conversion between each listed foreign currency and Indian currency for purposes relating to export goods, with effect from the stated operative date.

Exchange rate determination for conversion of foreign currencies to Indian currency for customs and stamp duty purposes.
The Central Government, invoking the Indian Stamp Act and the Customs Act, supersedes the prior notification and determines official exchange rates to be used for calculating stamp duty and for the purposes of section 14 of the Customs Act in relation to imported goods. Two appended schedules prescribe the mandated conversion figures - Schedule I per one unit of foreign currency and Schedule II per one hundred units - to be used as the official rates from the stated commencement date.

Adjudicating authority appointment: Commissioners designated to hear specified show-cause notices under the Customs Act.
Central Government appoints the Commissioner of Customs (Port), Kolkata to act as Commissioner of Customs for the Inland Container Depot, Tughlakabad and Jawahar Custom House, Nhava Sheva for adjudication of specified show-cause notices relating to M/s. Perfect Micro (P) Ltd. and others originating from a Directorate of Revenue Intelligence communication, thereby directing the proper officer responsible for those adjudications under the Customs Act.